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Twenty years ago, social auditing was largely done to companies by outsiders – and, as a result, the whole idea was fiercely resisted by most business people. Today, by contrast, there has been a key switch, with the most successful businesses recognising that they will prosper in the long term only if they work with their stakeholders, including customers, suppliers, employees, local communities, investors, governments. As a result, environmental reporting – a key growth sector through the 1990s – is beginning to open out to embrace the social and ethical aspects of sustainability. As companies increasingly come under the microscope, and are held to account for their activities that have social and ethical, as well as environmental, impacts, they are having to recognise the growing need to monitor, measure and report on their absolute and relative performance. Organised by the New Economics Foundation (NEF), this Sixth Consultation focused on the emerging practice of Corporate Social & Ethical Accounting, Auditing and Reporting (CSEAAR). New frontier – New standards Participants stressed the need to:
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